. >> medicare, taxes are going up on everybody. >> affordable insurance. >> the obama care program. >> all the political noise surrounding the implementation of the new affordable care act has obscured some of the finer points how the new law will effect each of us. this is a senior program officer of health reform and public programs. you think bit, you think, okay, health insurance, nobody's favorite topic and tax's nobody's favorite topic and we are putting them together. >> not only will they enforce compliance will the rules but they will administer subsidies to buy health care premiums, but it's the enforcement action that could impact millions people whether they know it or not. >> starting in 2014, people are required to have health insurance coverage. there's exceptions, but for people who are required, if they don't have insurance coverage, they have to pay a penalty and the irs is going to implement the penalties. >> he helped to draft parts of the provision while working at the is treasury department. on the tax form, you have to certify that you have insurance that qualif